SEC Comment Letter for CECO ENVIRONMENTAL CORP (CECO) (CIK 0000003197) (CECO) — Jul 31, 2015
CECO ENVIRONMENTAL CORP (CECO) (CIK 0000003197)
Date: July 31, 2015 · CIK: 0000003197 · Accession: 0000000000-15-039562
AI Filing Summary & Sentiment
Reasoning
Letter
July 31 , 2015 Via E -mail Jeffrey Lang Chief Executive Officer CECO Environmental Corp. 4625 Red Bank Road, Suite 200 Cincinnati, OH 45227
Re: CECO Environmental Corp. Form 10 -K for the Fiscal Year Ended December 31, 2014 Filed March 18, 2015 File No. 0-7099
Dear M r. Lang :
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ John Cash
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July 31 , 2015 Via E -mail Jeffrey Lang Chief Executive Officer CECO Environmental Corp. 4625 Red Bank Road, Suite 200 Cincinnati, OH 45227 Re: CECO Environmental Corp. Form 10 -K for the Fiscal Year Ended December 31, 2014 Filed March 18, 2015 File No. 0-7099 Dear M r. Lang : We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ John Cash John Cash Accounting Branch Chief